113 HR 1532 IH: Autofill Act of 2013U.S. House of Representatives2013-04-12text/xmlENPursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.I113th CONGRESS1st SessionH. R. 1532IN THE HOUSE OF REPRESENTATIVESApril 12, 2013Mr. Foster (for
himself and Mr. Quigley) introduced
the following bill; which was referred to the
Committee on Ways and
MeansA BILLTo amend the Internal Revenue Code of 1986 to establish a
program to populate downloadable tax forms with taxpayer return
information.1.Short titleThis Act may be cited as the
Autofill Act of
2013.2.Automated
partially pre-populated tax returns(a)In
generalChapter 77 of the Internal Revenue Code of 1986 (relating
to miscellaneous provisions) is amended by adding at the end the following new
section:7529.Automated
partially pre-populated tax returns(a)Establishment of
programThe Secretary shall establish a program under which
taxpayers may download forms relating to the individual income tax returns that
are populated with return information reported to the Secretary under chapter
61 and reported to the Secretary pursuant to section 232 of the Social Security
Act.(b)Requirements
relating to information(1)Deadline for
making information availableThe Secretary shall make such return
information available under the program established under subsection (a) not
later than 15 days after the Secretary receives such information.(2)Format of
information made availableReturn information shall be made
available under the program established under subsection (a) in both a
printable document file suitable for manual completion and filing and in a
computer-readable form suitable for use by automated tax preparation
software.(c)Autofill service
deadlines(1)StandardsNot
later than October 31, 2013, the Secretary shall—(A)establish
standards for data download to tax preparation software, and(B)provide a
demonstration server for downloading the partially populated printable document
file.(2)Tax
formsNot later than February 15, 2014, and annually thereafter,
the Secretary shall provide on the Secretary’s Web site a secure function that
allows a taxpayer to download, as both a printable document file and in a form
suitable for input to automatic tax preparation software, the 1040, 1040A, and
1040EZ forms that are populated with information with respect to the taxpayer
that is reported under chapter 61 or any other provision of this title under
which reporting of information is required.(d)Taxpayer
responsibilityNothing in this section shall be construed to
absolve the taxpayer from full responsibility for the accuracy or completeness
of his return of tax.(e)DisclaimerBefore
any form can be downloaded under the program established under subsection (a),
taxpayer must acknowledge that—(1)the taxpayer is
responsible for the accuracy of his return, and(2)all information
provided in the downloadable form under such program needs to be
verified.(f)Information
provided for wage and self-employment incomeFor purposes of
subsection (a)—(1)Information
related to calendar year 2013In the case of information relating
to wages paid, and amounts of self-employment income, for calendar year 2013
required to be provided to the Commissioner of Social Security under section
205(c)(2)(A) of the Social Security Act (42 U.S.C. 405(c)(2)(A)), the
Commissioner shall, using best efforts, make such information available to the
Secretary not later than January 31, 2014.(2)Information
related to calendar year 2014 and thereafterIn the case of
information relating to wages paid, and amounts of self-employment income, for
any calendar year after 2013 required to be provided to the Commissioner of
Social Security under section 205(c)(2)(A) of the Social Security Act (42
U.S.C. 405(c)(2)(A)), the Commissioner shall make such information available to
the Secretary not later than the January 31 of the calendar year following the
calendar year to which such wages and self-employment income
relate..(b)Filing deadline
for information returnsSubsection (b) of section 6071 of such
Code is amended to read as follows:(b)Information
returnsReturns made under part III of this subchapter shall be
filed on or before January 31 of the year following the calendar year to which
such returns relate. Section 6081 shall not apply to returns under such part
III..(c)Conforming
amendment to social security actSubparagraph (A) of section
205(c)(2) of the Social Security Act (42 U.S.C. 405(c)(2)) is amended by adding
at the end the following new sentence: For purposes of the preceding
sentence, the Commissioner shall require that information relating to wages
paid, and amounts of self-employment income, be provided to the Commissioner
not later than January 31 of the year following the calendar year to which such
wages and self-employment income relate..(d)Clerical
amendmentThe table of sections for chapter 77 of such Code is
amended by adding at the end the following new item:Sec. 7529. Automated partially
pre-populated tax
returns..(e)Effective
dateThe amendments made by this section shall apply to returns
for taxable years beginning after December 31, 2012.